Codification This section was derived from R.S. § 3087, which, however, contained a further provision requiring collectors to cause suits to be commenced without delay and prosecuted to effect. That provision was omitted as inconsistent with
section 604 of act Sept. 21, 1922, ch. 356, 42 Stat. 984, constituting former
section 511 of this title. Act Sept. 21, 1922, was repealed by act June 17, 1930, but
section 604 of the latter Act, constituting
section 1604 of this title, reenacted
section 604 of the former Act.
1970—Pub. L. 91–271 substituted reference to the appropriate customs officer for reference to the collector.
of amendment by Pub. L. 91–271, see
section 203 of Pub. L. 91–271, set out as a note under
section 1500 of this title.
Functions of all officers of Department of the Treasury and functions of all agencies and employees of such Department transferred, with certain exceptions, to Secretary of the Treasury, with power vested in him to authorize their performance or performance of any of his functions, by any of those officers, agencies, and employees, by Reorg. Plan No. 26 of 1950, §§ 1, 2, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, 1281, set out in the Appendix to Title 5, Government Organization and Employees. Customs officers, referred to in this section, are under Department of the Treasury.